{"id":128838,"date":"2021-11-29T12:27:56","date_gmt":"2021-11-29T11:27:56","guid":{"rendered":"https:\/\/dievolkswirtschaft.ch\/2021\/11\/pilier-3a-le-montant-maximal-est-rarement-verse\/"},"modified":"2023-08-23T23:51:05","modified_gmt":"2023-08-23T21:51:05","slug":"pilier-3a-le-montant-maximal-est-rarement-verse","status":"publish","type":"post","link":"https:\/\/dievolkswirtschaft.ch\/fr\/2021\/11\/pilier-3a-le-montant-maximal-est-rarement-verse\/","title":{"rendered":"Pilier 3a : le montant maximal est rarement vers\u00e9"},"content":{"rendered":"

Le financement de la pr\u00e9voyance vieillesse pose des d\u00e9fis face auxquels la responsabilit\u00e9 individuelle devient toujours plus importante. Ce constat incite la Conf\u00e9d\u00e9ration \u00e0 encourager la pr\u00e9voyance priv\u00e9e \u00e0 force d\u2019incitations fiscales\u00a0: les versements volontaires au pilier\u00a03a et au 2e<\/sup>\u00a0pilier peuvent \u00eatre d\u00e9duits du revenu imposable. Alors que les versements volontaires au 2e<\/sup>\u00a0pilier (les \u00ab\u00a0rachats\u00a0\u00bb) ne sont possibles qu\u2019\u00e0 certaines conditions, par exemple en cas de lacunes de cotisations, le pilier\u00a03a est ouvert \u00e0 toute personne qui exerce une activit\u00e9 lucrative salari\u00e9e ou ind\u00e9pendante en Suisse et dont le revenu est soumis \u00e0 l\u2019AVS.
\n
\nLe montant des versements au pilier\u00a03a est toutefois limit\u00e9. Ce plafond est fix\u00e9 chaque ann\u00e9e par l\u2019Office f\u00e9d\u00e9ral des assurances sociales (Ofas). Il s\u2019\u00e9l\u00e8ve en\u00a02021 \u00e0 6883\u00a0francs pour les salari\u00e9s\u00a0; les ind\u00e9pendants non affili\u00e9s \u00e0 une institution de pr\u00e9voyance du 2e<\/sup>\u00a0pilier peuvent verser jusqu\u2019\u00e0 20\u00a0% de leur revenu net, mais au maximum 34\u00a0416\u00a0francs. Le montant autoris\u00e9 est nettement plus \u00e9lev\u00e9 pour les ind\u00e9pendants, car ceux-ci ne disposent pas de pr\u00e9voyance professionnelle obligatoire, contrairement aux salari\u00e9s. Ils peuvent \u00e9videmment aussi s\u2019affilier \u00e0 une caisse de pension, mais se voient alors appliquer le m\u00eame plafond que les salari\u00e9s. <\/p>\n

Relever le montant maximal\u00a0?<\/h2>\n


\nQuelle est la proportion des m\u00e9nages qui cotisent au pilier\u00a03a\u00a0? Quel montant ce versement atteint-il en moyenne par rapport au revenu de l\u2019activit\u00e9 lucrative\u00a0? Et combien de m\u00e9nages cotisent \u00e0 hauteur du montant maximum\u00a0? Ce dernier point est particuli\u00e8rement int\u00e9ressant dans le contexte actuel\u00a0: d\u2019une part, la motion Ettlin<\/a> adopt\u00e9e par le Parlement en\u00a02020 demande d\u2019ouvrir le pilier\u00a03a \u00e0 davantage de personnes en autorisant les rachats r\u00e9troactifs\u00a0; d\u2019autre part, un rel\u00e8vement du plafond est demand\u00e9 dans le d\u00e9bat public, par exemple par l\u2019Association pr\u00e9voyance suisse (VVS). Ces trois questions ont \u00e9t\u00e9 examin\u00e9es sur la base des donn\u00e9es fiscales des m\u00e9nages priv\u00e9s d\u2019une s\u00e9lection de cantons.
\n
\nL\u2019analyse repose sur les donn\u00e9es fiscales des ann\u00e9es\u00a02011 et\u00a02014. Le pilier\u00a03a est g\u00e9n\u00e9ralement bien plus important pour les ind\u00e9pendants qui ne cotisent pas au 2e<\/sup>\u00a0pilier, au contraire des salari\u00e9s affili\u00e9s \u00e0 une caisse de pension pour leur pr\u00e9voyance vieillesse. La comparaison a donc d\u2019abord port\u00e9 sur ces deux groupes. Le revenu d\u2019une activit\u00e9 lucrative, selon que celle-ci est salari\u00e9e ou ind\u00e9pendante, n\u2019est pas saisi s\u00e9par\u00e9ment dans les donn\u00e9es fiscales de chaque canton. Cette distinction est toutefois possible pour l\u2019ann\u00e9e\u00a02011 avec les donn\u00e9es des cantons de Saint-Gall, de Zurich, d\u2019Argovie, de B\u00e2le-Ville et de Glaris, ainsi que pour\u00a02014 dans le cas des trois derniers. L\u2019analyse a \u00e9t\u00e9 faite \u00e0 l\u2019\u00e9chelle des m\u00e9nages et a uniquement tenu compte de ceux exer\u00e7ant une activit\u00e9 lucrative soit salari\u00e9e, soit ind\u00e9pendante, en excluant les cas mixtes. <\/p>\n

Les salari\u00e9s utilisent davantage le pilier\u00a03a<\/h2>\n


\nComme les ind\u00e9pendants ne sont pas soumis \u00e0 la pr\u00e9voyance professionnelle obligatoire, on pourrait s\u2019attendre \u00e0 ce qu\u2019ils cotisent plus souvent au pilier\u00a03a que les salari\u00e9s. Or, les donn\u00e9es fiscales montrent une autre r\u00e9alit\u00e9\u00a0: 46\u00a0% des m\u00e9nages de salari\u00e9s ont cotis\u00e9 au pilier\u00a03a en\u00a02014, contre 40\u00a0% environ des m\u00e9nages d\u2019ind\u00e9pendants (voir tableau\u00a01<\/em>).
\n
\nLa fr\u00e9quence des versements effectu\u00e9s par des ind\u00e9pendants (27\u00a0%) d\u00e9passe proportionnellement celle des salari\u00e9s (17\u00a0%) uniquement dans la cat\u00e9gorie des plus bas revenus, soit jusqu\u2019\u00e0 60\u00a0000\u00a0francs par m\u00e9nage. Dans les deux groupes, la part des m\u00e9nages qui cotisent augmente jusqu\u2019\u00e0 un revenu familial de 220\u00a0000\u00a0francs, puis diminue \u00e0 nouveau l\u00e9g\u00e8rement. Dans la cat\u00e9gorie des plus hauts revenus (plus de 220\u00a0000\u00a0francs pour l\u2019ensemble du m\u00e9nage), 68\u00a0% des ind\u00e9pendants et 83\u00a0% des salari\u00e9s effectuent des versements au pilier\u00a03a. Ce sont en moyenne les 45\u201354\u00a0ans qui utilisent le plus le pilier\u00a03a. Cette tranche d\u2019\u00e2ge repr\u00e9sente 53\u00a0% des ind\u00e9pendants et 58\u00a0\u00e0 61\u00a0% des salari\u00e9s selon les ann\u00e9es. <\/p>\n

Tab.\u00a01. Part de m\u00e9nages qui cotisent au pilier\u00a03a, en pourcents (2014)<\/h3>\n

<\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n
<\/td>\n

<\/p>\n

\u00c2ge moyen des m\u00e9nages<\/td>\n

<\/p>\n

Nombre de cas observ\u00e9s<\/td>\n


\n<\/tr>\n

<\/p>\n

<\/td>\n

<\/p>\n

Total<\/td>\n

<\/p>\n

moins de 35\u00a0ans<\/td>\n

<\/p>\n

35\u201344\u00a0ans<\/td>\n

<\/p>\n

45\u201354\u00a0ans<\/td>\n

<\/p>\n

Plus de 54\u00a0ans<\/td>\n


\n<\/tr>\n

<\/p>\n

Salari\u00e9s (selon le revenu)<\/strong><\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n


\n<\/tr>\n

<\/p>\n

Jusqu\u2019\u00e0 60\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

16,9<\/td>\n

<\/p>\n

13,6<\/td>\n

<\/p>\n

24,6<\/td>\n

<\/p>\n

25,0<\/td>\n

<\/p>\n

20,9<\/td>\n

<\/p>\n

121\u00a0539<\/td>\n


\n<\/tr>\n

<\/p>\n

61\u00a0000\u2013100\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

50,1<\/td>\n

<\/p>\n

50,4<\/td>\n

<\/p>\n

51,0<\/td>\n

<\/p>\n

53,1<\/td>\n

<\/p>\n

45,4<\/td>\n

<\/p>\n

98\u00a0841<\/td>\n


\n<\/tr>\n

<\/p>\n

101\u00a0000\u2013140\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

69,4<\/td>\n

<\/p>\n

64,2<\/td>\n

<\/p>\n

71,2<\/td>\n

<\/p>\n

73,3<\/td>\n

<\/p>\n

65,7<\/td>\n

<\/p>\n

54\u00a0759<\/td>\n


\n<\/tr>\n

<\/p>\n

141\u00a0000\u2013180\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

81,7<\/td>\n

<\/p>\n

79,5<\/td>\n

<\/p>\n

82,7<\/td>\n

<\/p>\n

85,4<\/td>\n

<\/p>\n

76,6<\/td>\n

<\/p>\n

25\u00a0408<\/td>\n


\n<\/tr>\n

<\/p>\n

181\u00a0000\u2013220\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

85,7<\/td>\n

<\/p>\n

82,6<\/td>\n

<\/p>\n

87,0<\/td>\n

<\/p>\n

89,4<\/td>\n

<\/p>\n

80,1<\/td>\n

<\/p>\n

11\u00a0536<\/td>\n


\n<\/tr>\n

<\/p>\n

Plus de 220\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

83,1<\/td>\n

<\/p>\n

76,5<\/td>\n

<\/p>\n

85,6<\/td>\n

<\/p>\n

88,2<\/td>\n

<\/p>\n

75,0<\/td>\n

<\/p>\n

14\u00a0014<\/td>\n


\n<\/tr>\n

<\/p>\n

Total<\/td>\n

<\/p>\n

46,1<\/td>\n

<\/p>\n

28,4<\/td>\n

<\/p>\n

57,6<\/td>\n

<\/p>\n

61,3<\/td>\n

<\/p>\n

51,8<\/td>\n

<\/p>\n

326\u00a0097<\/td>\n


\n<\/tr>\n

<\/p>\n

Nombre de cas observ\u00e9s<\/td>\n

<\/p>\n

326\u00a0097<\/td>\n

<\/p>\n

124\u00a0948<\/td>\n

<\/p>\n

64\u00a0666<\/td>\n

<\/p>\n

73\u00a0095<\/td>\n

<\/p>\n

63\u00a0388<\/td>\n

<\/p>\n

<\/td>\n


\n<\/tr>\n

<\/p>\n

Ind\u00e9pendants (selon le revenu)<\/strong><\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n


\n<\/tr>\n

<\/p>\n

Jusqu\u2019\u00e0 60\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

27,1<\/td>\n

<\/p>\n

27,1<\/td>\n

<\/p>\n

33,8<\/td>\n

<\/p>\n

35,6<\/td>\n

<\/p>\n

19,2<\/td>\n

<\/p>\n

7828<\/td>\n


\n<\/tr>\n

<\/p>\n

61\u00a0000\u2013100\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

43,7<\/td>\n

<\/p>\n

52,8<\/td>\n

<\/p>\n

64,6<\/td>\n

<\/p>\n

62,3<\/td>\n

<\/p>\n

30,5<\/td>\n

<\/p>\n

4190<\/td>\n


\n<\/tr>\n

<\/p>\n

101\u00a0000\u2013140\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

54,1<\/td>\n

<\/p>\n

65,0<\/td>\n

<\/p>\n

74,3<\/td>\n

<\/p>\n

74,6<\/td>\n

<\/p>\n

41,2<\/td>\n

<\/p>\n

1918<\/td>\n


\n<\/tr>\n

<\/p>\n

141\u00a0000\u2013180\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

61,1<\/td>\n

<\/p>\n

73,5<\/td>\n

<\/p>\n

75,5<\/td>\n

<\/p>\n

84,4<\/td>\n

<\/p>\n

47,3<\/td>\n

<\/p>\n

928<\/td>\n


\n<\/tr>\n

<\/p>\n

181\u00a0000\u2013220\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

59,2<\/td>\n

<\/p>\n

50,0<\/td>\n

<\/p>\n

76,2<\/td>\n

<\/p>\n

77,9<\/td>\n

<\/p>\n

48,9<\/td>\n

<\/p>\n

255<\/td>\n


\n<\/tr>\n

<\/p>\n

Plus de 220\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

68,2<\/td>\n

<\/p>\n

83,3<\/td>\n

<\/p>\n

85,7<\/td>\n

<\/p>\n

85,2<\/td>\n

<\/p>\n

57,2<\/td>\n

<\/p>\n

580<\/td>\n


\n<\/tr>\n

<\/p>\n

Total<\/td>\n

<\/p>\n

39,6<\/td>\n

<\/p>\n

35,0<\/td>\n

<\/p>\n

49,9<\/td>\n

<\/p>\n

53,2<\/td>\n

<\/p>\n

30,8<\/td>\n

<\/p>\n

16\u00a0146<\/td>\n


\n<\/tr>\n

<\/p>\n

Nombre de cas observ\u00e9s<\/td>\n

<\/p>\n

16\u00a0146<\/td>\n

<\/p>\n

1522<\/td>\n

<\/p>\n

2207<\/td>\n

<\/p>\n

4163<\/td>\n

<\/p>\n

8254<\/td>\n

<\/p>\n

<\/td>\n


\n<\/tr>\n


\n<\/tbody>\n


\n<\/table>\n


\nSource\u00a0: donn\u00e9es fiscales\u00a02014 des cantons d\u2019Argovie, de B\u00e2le-Ville et de Glaris<\/span> <\/p>\n

Les ind\u00e9pendants cotisent davantage<\/h2>\n


\nEn revanche, si l\u2019on mesure la part des cotisations au pilier\u00a03a par rapport au revenu de l\u2019activit\u00e9 lucrative du m\u00e9nage, les ind\u00e9pendants versent une part plus importante de leur salaire que les employ\u00e9s\u00a0: pr\u00e8s de 13\u00a0% pour les premiers en valeur m\u00e9diane, contre 6\u00a0% pour les seconds (voir tableau\u00a02<\/em>).
\n
\nLe montant vers\u00e9 a proportionnellement moins d\u2019impact sur les plus hauts revenus que sur les plus faibles. Il n\u2019est donc pas \u00e9tonnant que ce taux soit plus \u00e9lev\u00e9 dans les cat\u00e9gories de revenus inf\u00e9rieures des m\u00e9nages de salari\u00e9s. Cela ne vaut toutefois pas pour les ind\u00e9pendants\u00a0: la deuxi\u00e8me cat\u00e9gorie la plus \u00e9lev\u00e9e, soit les m\u00e9nages gagnant entre 181\u00a0000\u00a0et 220\u00a0000\u00a0francs, a cotis\u00e9 environ 14\u00a0% de son revenu en\u00a02011 et en\u00a02014 (valeur m\u00e9diane). <\/p>\n

Tab.\u00a02. Part des versements au pilier\u00a03a par rapport au revenu de l\u2019activit\u00e9 lucrative parmi les m\u00e9nages qui cotisent, en pourcents (2014)<\/h3>\n

<\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n
<\/td>\n

<\/p>\n

Quantile 5\u00a0%<\/td>\n

<\/p>\n

Quantile 25\u00a0%<\/td>\n

<\/p>\n

M\u00e9diane<\/td>\n

<\/p>\n

Moyenne<\/td>\n

<\/p>\n

Quantile 75\u00a0%<\/td>\n

<\/p>\n

Quantile 95\u00a0%<\/td>\n

<\/p>\n

Nombre de cas observ\u00e9s<\/td>\n


\n<\/tr>\n

<\/p>\n

Salari\u00e9s (selon le revenu)<\/strong><\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n


\n<\/tr>\n

<\/p>\n

Jusqu\u2019\u00e0 60\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

1,2<\/td>\n

<\/p>\n

3,7<\/td>\n

<\/p>\n

6,7<\/td>\n

<\/p>\n

9,4<\/td>\n

<\/p>\n

12,6<\/td>\n

<\/p>\n

23,0<\/td>\n

<\/p>\n

20\u00a0582<\/td>\n


\n<\/tr>\n

<\/p>\n

61\u00a0000\u2013100\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

1,6<\/td>\n

<\/p>\n

4,0<\/td>\n

<\/p>\n

7,3<\/td>\n

<\/p>\n

7,5<\/td>\n

<\/p>\n

9,3<\/td>\n

<\/p>\n

15,6<\/td>\n

<\/p>\n

49\u00a0482<\/td>\n


\n<\/tr>\n

<\/p>\n

101\u00a0000\u2013140\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

1,7<\/td>\n

<\/p>\n

4,7<\/td>\n

<\/p>\n

6,0<\/td>\n

<\/p>\n

6,7<\/td>\n

<\/p>\n

7,6<\/td>\n

<\/p>\n

13,5<\/td>\n

<\/p>\n

37\u00a0973<\/td>\n


\n<\/tr>\n

<\/p>\n

141\u00a0000\u2013180\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

2,1<\/td>\n

<\/p>\n

4,3<\/td>\n

<\/p>\n

5,4<\/td>\n

<\/p>\n

6,5<\/td>\n

<\/p>\n

8,5<\/td>\n

<\/p>\n

11,1<\/td>\n

<\/p>\n

20\u00a0769<\/td>\n


\n<\/tr>\n

<\/p>\n

181\u00a0000\u2013220\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

2,7<\/td>\n

<\/p>\n

3,8<\/td>\n

<\/p>\n

6,1<\/td>\n

<\/p>\n

6,0<\/td>\n

<\/p>\n

7,4<\/td>\n

<\/p>\n

10,2<\/td>\n

<\/p>\n

9886<\/td>\n


\n<\/tr>\n

<\/p>\n

Plus de 220\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

1,5<\/td>\n

<\/p>\n

2,8<\/td>\n

<\/p>\n

4,3<\/td>\n

<\/p>\n

4,9<\/td>\n

<\/p>\n

5,9<\/td>\n

<\/p>\n

9,9<\/td>\n

<\/p>\n

11\u00a0639<\/td>\n


\n<\/tr>\n

<\/p>\n

Total<\/td>\n

<\/p>\n

1,6<\/td>\n

<\/p>\n

4,0<\/td>\n

<\/p>\n

6,1<\/td>\n

<\/p>\n

7,1<\/td>\n

<\/p>\n

8,7<\/td>\n

<\/p>\n

15,8<\/td>\n

<\/p>\n

150\u00a0331<\/td>\n


\n<\/tr>\n

<\/p>\n

Ind\u00e9pendants (selon le revenu)<\/strong><\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n


\n<\/tr>\n

<\/p>\n

Jusqu\u2019\u00e0 60\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

2,8<\/td>\n

<\/p>\n

7,6<\/td>\n

<\/p>\n

13,3<\/td>\n

<\/p>\n

14,2<\/td>\n

<\/p>\n

20,0<\/td>\n

<\/p>\n

26,9<\/td>\n

<\/p>\n

2118<\/td>\n


\n<\/tr>\n

<\/p>\n

61\u00a0000\u2013100\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

2,4<\/td>\n

<\/p>\n

7,6<\/td>\n

<\/p>\n

12,7<\/td>\n

<\/p>\n

13,2<\/td>\n

<\/p>\n

19,3<\/td>\n

<\/p>\n

22,6<\/td>\n

<\/p>\n

1831<\/td>\n


\n<\/tr>\n

<\/p>\n

101\u00a0000\u2013140\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

2,8<\/td>\n

<\/p>\n

7,0<\/td>\n

<\/p>\n

13,3<\/td>\n

<\/p>\n

13,3<\/td>\n

<\/p>\n

19,7<\/td>\n

<\/p>\n

22,5<\/td>\n

<\/p>\n

1038<\/td>\n


\n<\/tr>\n

<\/p>\n

141\u00a0000\u2013180\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

2,6<\/td>\n

<\/p>\n

5,7<\/td>\n

<\/p>\n

12,7<\/td>\n

<\/p>\n

12,5<\/td>\n

<\/p>\n

18,9<\/td>\n

<\/p>\n

20,9<\/td>\n

<\/p>\n

567<\/td>\n


\n<\/tr>\n

<\/p>\n

181\u00a0000\u2013220\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

3,4<\/td>\n

<\/p>\n

5,9<\/td>\n

<\/p>\n

14,1<\/td>\n

<\/p>\n

13,2<\/td>\n

<\/p>\n

19,4<\/td>\n

<\/p>\n

22,4<\/td>\n

<\/p>\n

255<\/td>\n


\n<\/tr>\n

<\/p>\n

Plus de 220\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

1,2<\/td>\n

<\/p>\n

2,4<\/td>\n

<\/p>\n

6,0<\/td>\n

<\/p>\n

8,5<\/td>\n

<\/p>\n

13,7<\/td>\n

<\/p>\n

20,0<\/td>\n

<\/p>\n

580<\/td>\n


\n<\/tr>\n

<\/p>\n

Total<\/td>\n

<\/p>\n

2,1<\/td>\n

<\/p>\n

6,7<\/td>\n

<\/p>\n

12,5<\/td>\n

<\/p>\n

13,0<\/td>\n

<\/p>\n

19,1<\/td>\n

<\/p>\n

23,3<\/td>\n

<\/p>\n

6389<\/td>\n


\n<\/tr>\n


\n<\/tbody>\n


\n<\/table>\n


\nSource\u00a0: donn\u00e9es fiscales\u00a02014 des cantons d\u2019Argovie, de B\u00e2le-Ville et de Glaris<\/span> <\/p>\n

Un potentiel inexploit\u00e9<\/h2>\n


\nParmi les m\u00e9nages qui utilisent le pilier\u00a03a, 38\u00a0% de ceux qui sont salari\u00e9s versaient le montant maximum en\u00a02014, contre 22\u00a0% des m\u00e9nages d\u2019ind\u00e9pendants (voir tableau\u00a03<\/em>). Au niveau de tous les m\u00e9nages, cette part atteignait 17\u00a0% pour les salari\u00e9s en\u00a02014 et 9\u00a0% pour les ind\u00e9pendants. Ces chiffres permettent ainsi d\u2019affirmer que la grande majorit\u00e9 des m\u00e9nages n\u2019exploitent pas pleinement les plafonds en vigueur pour le pilier\u00a03a.
\n
\nIl est d\u00e8s lors fort probable que l\u2019augmentation demand\u00e9e aujourd\u2019hui du montant maximal resterait largement inutilis\u00e9e. Mais qui b\u00e9n\u00e9ficierait le plus d\u2019un rel\u00e8vement de ce plafond\u00a0? Parmi les salari\u00e9s, ce seraient les m\u00e9nages touchant les plus hauts revenus, \u00e0 partir de 220\u00a0000\u00a0francs\u00a0: selon l\u2019ann\u00e9e fiscale, 61\u00a0% \u00e0 63\u00a0% d\u2019entre eux ont vers\u00e9 le montant maximal. En termes d\u2019\u00e2ge, ce sont les plus de 45\u00a0ans qui profiteraient le plus d\u2019un tel changement.
\n
\nChez les ind\u00e9pendants, ce groupe d\u2019\u00e2ge serait \u00e9galement le plus grand b\u00e9n\u00e9ficiaire d\u2019un rel\u00e8vement. La situation n\u2019est cependant pas aussi claire par rapport au revenu, puisque les plus bas revenus en profiteraient \u00e9galement, en compagnie des cat\u00e9gories de revenus les plus \u00e9lev\u00e9es.
\n
\nOn peut donc supposer qu\u2019un grand nombre de m\u00e9nages ne tireront pas profit d\u2019une augmentation des montants maximaux du pilier\u00a03a\u00a0\u2013 hormis peut-\u00eatre les m\u00e9nages de salari\u00e9s appartenant \u00e0 la cat\u00e9gorie des plus hauts revenus. <\/p>\n

Tab.\u00a03. Part des m\u00e9nages cotisant au pilier\u00a03a qui versent le montant maximal, en pourcents (2014)<\/h3>\n

<\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n
<\/td>\n

<\/p>\n

\u00c2ge moyen des m\u00e9nages<\/td>\n

<\/p>\n

Nombre de cas observ\u00e9s<\/td>\n


\n<\/tr>\n

<\/p>\n

<\/td>\n

<\/p>\n

Total<\/td>\n

<\/p>\n

moins de 35\u00a0ans<\/td>\n

<\/p>\n

35\u201344\u00a0ans<\/td>\n

<\/p>\n

45\u201354\u00a0ans<\/td>\n

<\/p>\n

Plus de 54\u00a0ans<\/td>\n


\n<\/tr>\n

<\/p>\n

Salari\u00e9s (selon le revenu)<\/strong><\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n


\n<\/tr>\n

<\/p>\n

Jusqu\u2019\u00e0 60\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

20,7<\/td>\n

<\/p>\n

15,3<\/td>\n

<\/p>\n

22,1<\/td>\n

<\/p>\n

25,0<\/td>\n

<\/p>\n

35,6<\/td>\n

<\/p>\n

20\u00a0582<\/td>\n


\n<\/tr>\n

<\/p>\n

61\u00a0000\u2013100\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

34,8<\/td>\n

<\/p>\n

32,6<\/td>\n

<\/p>\n

30,1<\/td>\n

<\/p>\n

34,2<\/td>\n

<\/p>\n

45,1<\/td>\n

<\/p>\n

49\u00a0482<\/td>\n


\n<\/tr>\n

<\/p>\n

101\u00a0000\u2013140\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

36,7<\/td>\n

<\/p>\n

32,5<\/td>\n

<\/p>\n

32,9<\/td>\n

<\/p>\n

34,6<\/td>\n

<\/p>\n

46,6<\/td>\n

<\/p>\n

37\u00a0973<\/td>\n


\n<\/tr>\n

<\/p>\n

141\u00a0000\u2013180\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

43,1<\/td>\n

<\/p>\n

42,2<\/td>\n

<\/p>\n

38,7<\/td>\n

<\/p>\n

41,3<\/td>\n

<\/p>\n

51,4<\/td>\n

<\/p>\n

20\u00a0769<\/td>\n


\n<\/tr>\n

<\/p>\n

181\u00a0000\u2013220\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

53,6<\/td>\n

<\/p>\n

51,9<\/td>\n

<\/p>\n

51,2<\/td>\n

<\/p>\n

52,1<\/td>\n

<\/p>\n

59,1<\/td>\n

<\/p>\n

9886<\/td>\n


\n<\/tr>\n

<\/p>\n

Plus de 220\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

63,2<\/td>\n

<\/p>\n

61,1<\/td>\n

<\/p>\n

62,3<\/td>\n

<\/p>\n

62,5<\/td>\n

<\/p>\n

65,5<\/td>\n

<\/p>\n

11\u00a0639<\/td>\n


\n<\/tr>\n

<\/p>\n

Total<\/td>\n

<\/p>\n

37,9<\/td>\n

<\/p>\n

28,4<\/td>\n

<\/p>\n

35,8<\/td>\n

<\/p>\n

39,6<\/td>\n

<\/p>\n

48,7<\/td>\n

<\/p>\n

150\u00a0331<\/td>\n


\n<\/tr>\n

<\/p>\n

Ind\u00e9pendants (selon le revenu)<\/strong><\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n

<\/p>\n

<\/td>\n


\n<\/tr>\n

<\/p>\n

Jusqu\u2019\u00e0 60\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

23,3<\/td>\n

<\/p>\n

15,3<\/td>\n

<\/p>\n

19,7<\/td>\n

<\/p>\n

22,6<\/td>\n

<\/p>\n

28,8<\/td>\n

<\/p>\n

2118<\/td>\n


\n<\/tr>\n

<\/p>\n

61\u00a0000\u2013100\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

21,4<\/td>\n

<\/p>\n

17,1<\/td>\n

<\/p>\n

11,5<\/td>\n

<\/p>\n

20,9<\/td>\n

<\/p>\n

24,8<\/td>\n

<\/p>\n

1831<\/td>\n


\n<\/tr>\n

<\/p>\n

101\u00a0000\u2013140\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

21,4<\/td>\n

<\/p>\n

7,7<\/td>\n

<\/p>\n

12,5<\/td>\n

<\/p>\n

18,4<\/td>\n

<\/p>\n

26,1<\/td>\n

<\/p>\n

1038<\/td>\n


\n<\/tr>\n

<\/p>\n

141\u00a0000\u2013180\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

17,8<\/td>\n

<\/p>\n

16,0<\/td>\n

<\/p>\n

12,7<\/td>\n

<\/p>\n

11,9<\/td>\n

<\/p>\n

21,9<\/td>\n

<\/p>\n

567<\/td>\n


\n<\/tr>\n

<\/p>\n

181\u00a0000\u2013220\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

28,6<\/td>\n

<\/p>\n

33,3<\/td>\n

<\/p>\n

25,0<\/td>\n

<\/p>\n

15,9<\/td>\n

<\/p>\n

32,7<\/td>\n

<\/p>\n

255<\/td>\n


\n<\/tr>\n

<\/p>\n

Plus de 220\u00a0000\u00a0francs<\/em><\/td>\n

<\/p>\n

24,1<\/td>\n

<\/p>\n

13,3<\/td>\n

<\/p>\n

15,2<\/td>\n

<\/p>\n

26,2<\/td>\n

<\/p>\n

23,6<\/td>\n

<\/p>\n

580<\/td>\n


\n<\/tr>\n

<\/p>\n

Total<\/td>\n

<\/p>\n

22,2<\/td>\n

<\/p>\n

15,4<\/td>\n

<\/p>\n

15,4<\/td>\n

<\/p>\n

20,5<\/td>\n

<\/p>\n

26,1<\/td>\n

<\/p>\n

6389<\/td>\n


\n<\/tr>\n


\n<\/tbody>\n


\n<\/table>\n


\nSource\u00a0: donn\u00e9es fiscales\u00a02014 des cantons d\u2019Argovie, de B\u00e2le-Ville et de Glaris<\/span><\/p>","protected":false},"excerpt":{"rendered":"

Le financement de la pr\u00e9voyance vieillesse pose des d\u00e9fis face auxquels la responsabilit\u00e9 individuelle devient toujours plus importante. Ce constat incite la Conf\u00e9d\u00e9ration \u00e0 encourager la pr\u00e9voyance priv\u00e9e \u00e0 force d\u2019incitations fiscales\u00a0: les versements volontaires au pilier\u00a03a et au 2e\u00a0pilier peuvent \u00eatre d\u00e9duits du revenu imposable. Alors que les versements volontaires au 2e\u00a0pilier (les \u00ab\u00a0rachats\u00a0\u00bb) […]<\/p>","protected":false},"author":3601,"featured_media":5467,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"ep_exclude_from_search":false,"footnotes":""},"post__type":[83],"post_opinion":[],"post_serie":[],"post_content_category":[107],"post_content_subject":[141,187],"acf":{"seco_author":3601,"seco_co_author":[3955,5313],"author_override":"","seco_author_post_ocupation_year":"","seco_author_post_occupation_de":"Professorin f\u00fcr Banking und Finance, Institut f\u00fcr Finanzdienstleistungen Zug IFZ, Hochschule Luzern","seco_author_post_occupation_fr":"Professeure d\u2019\u00e9conomie bancaire et de finance, Institut pour les services financiers de Zoug (IFZ), Haute \u00e9cole de Lucerne","seco_co_authors_post_ocupation":[{"seco_co_author":3955,"seco_co_author_post_occupation_year":"","seco_co_author_post_occupation_de":"Professor f\u00fcr Finanzmarkttheorie, Wirtschaftswissenschaftliches Zentrum (WWZ), Universit\u00e4t Basel","seco_co_author_post_occupation_fr":"Professeur de th\u00e9orie des march\u00e9s financiers, Facult\u00e9 des sciences \u00e9conomiques (WWZ), Universit\u00e9 de B\u00e2le"},{"seco_co_author":5313,"seco_co_author_post_occupation_year":"","seco_co_author_post_occupation_de":"Ehemaliger wissenschaftlicher Mitarbeiter, Wirtschaftswissenschaftliches Zentrum (WWZ), Universit\u00e4t Basel","seco_co_author_post_occupation_fr":"Ancien collaborateur scientifique, Facult\u00e9 des sciences \u00e9conomiques (WWZ), Universit\u00e9 de B\u00e2le"}],"short_title":"Pilier 3a : le montant maximal est rarement vers\u00e9","post_lead":"Une \u00e9tude montre que peu de personnes exploitent les plafonds en vigueur pour la pr\u00e9voyance individuelle li\u00e9e. Le constat vaut tant pour les ind\u00e9pendants que pour les hauts salaires, les plus jeunes et les plus \u00e2g\u00e9s.","post_hero_image_description":"Les plus de 45 ans profiteraient le plus d\u2019un rel\u00e8vement du montant maximal des versements au pilier 3a.","post_hero_image_description_copyright_de":"Alamy","post_hero_image_description_copyright_fr":"Alamy","post_references_literature":"","post_kasten":null,"post_notes_for_print":"","first_teaser_header_de":"","first_teaser_header_fr":"","first_teaser_text_de":"","first_teaser_text_fr":"","second_teaser_header_de":"","second_teaser_header_fr":"","second_teaser_text_de":"","second_teaser_text_fr":"","kseason_de":"","kseason_fr":"","post_in_pdf":128841,"main_focus":"","serie_email":null,"frontpage_slider_bild":128845,"artikel_bild-slider":null,"legacy_id":"106974","post_abstract":"\u00c0 peine la moiti\u00e9 des m\u00e9nages en situation d\u2019emploi salari\u00e9 ont cotis\u00e9 au pilier\u00a03a en\u00a02014. Cette part est encore plus basse parmi les m\u00e9nages d\u2019ind\u00e9pendants. On serait pourtant tent\u00e9 de croire que ces derniers utilisent davantage la pr\u00e9voyance individuelle li\u00e9e puisqu\u2019ils ne sont pas affili\u00e9s \u00e0 la pr\u00e9voyance professionnelle obligatoire. Seuls 17\u00a0% des m\u00e9nages de salari\u00e9s et 9\u00a0% des m\u00e9nages d\u2019ind\u00e9pendants versent le montant maximal au pilier\u00a03a. Un rel\u00e8vement de ce plafond est pourtant r\u00e9guli\u00e8rement demand\u00e9.","magazine_issue":"20211201","seco_author_reccomended_post":"","redaktoren":[3988,0],"korrektor":4139,"planned_publication_date":"20211201","original_files":null,"external_release_for_author":"20211109","external_release_for_author_time":"00:00:00","link_for_external_authors":"https:\/\/dievolkswirtschaft.ch\/exedit\/615d818e6d237"},"_links":{"self":[{"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts\/128838"}],"collection":[{"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/users\/3601"}],"replies":[{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/comments?post=128838"}],"version-history":[{"count":1,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts\/128838\/revisions"}],"predecessor-version":[{"id":187351,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/posts\/128838\/revisions\/187351"}],"acf:user":[{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/users\/4139"},{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/users\/0"},{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/users\/3988"},{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/users\/5313"},{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/users\/3955"},{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/users\/3601"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/media\/5467"}],"wp:attachment":[{"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/media?parent=128838"}],"wp:term":[{"taxonomy":"post__type","embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/post__type?post=128838"},{"taxonomy":"post_opinion","embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/post_opinion?post=128838"},{"taxonomy":"post_serie","embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/post_serie?post=128838"},{"taxonomy":"post_content_category","embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/post_content_category?post=128838"},{"taxonomy":"post_content_subject","embeddable":true,"href":"https:\/\/dievolkswirtschaft.ch\/fr\/wp-json\/wp\/v2\/post_content_subject?post=128838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}